SSRETAIL2026-04-012026-06-30SSRETAIL2026-04-012026-06-30in-capmkt:OtherExpenses1MemberSSRETAIL2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1SSRETAIL2026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2SSRETAIL2026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544934SSRETAILNOTLISTEDINE1EQW01028SS Retail LimitedMain BoardEquity2026-04-012027-03-312026-10-132026-10-06INRMillionsQuarterlyFirst quarterSingle segmentMultibrand Retail chain of mobile and other eletronic2026-10-1316:30:002026-10-1319:45:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated78904700006050000789652000007844540000-96078000013821000053000000865200004202200007581710000314810000031481000080250000-21900007806000002367500000000236750000-2000023673000023581000094000010000-30000658640000103.583.58003.583.58Explanatory notes to the Statement of Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 <br /> <br /> 1.The unaudited consolidated financial results of SS Retail Limited (the "Holding Company") and its subsidiaries (together referred as "Group"), have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. <br /> 2. The unaudited consolidated financial results for the quarter ended June 30, 2026 were reviewed and recommended for approval by the Audit Committee and approved by the Board of Directors of the Holding Company at the meeting held on October 13, 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Company. <br /> 3. The Chief Financial Officer (CFO) monitors the operating results of the Holding Company as a whole for the purpose of making decisions about resource allocation and performance assessment. The Holding Company is engaged in the business of multi – brand retail chain for mobile phones, accessories and other electronic items. Accordingly, in the context of Ind AS 108, Operating Segments, the Company is considered to constitute a single primary segment, and there are no separate geographical segments. <br /> 4. The unaudited consolidated financial results of the Holding Company consist the financial results of its subsidiaries, Olineo Nexus India Private Limited & Nexora Smart Tech Private Limited <br /> 5. Subsequent to the quarter ended June 30, 2026, the Holding Company had completed its Initial Public Offer (IPO) of 85,04,075 equity shares of face value of INR 10 each at an issue price of INR 424 per share (including a share premium of INR 414 per share) as Fresh Issue and an offer for sale of 33,01,884 shares with an issue price of INR 424 per share. The issue consisted of a fresh issue aggregating to INR 3,600.00 million and an offer for sale by selling shareholders aggregating to INR 1,400.00 million. The equity shares of the Holding Company were listed on the National Stock Exchange of India Limited ("NSE") and BSE Limited ("BSE") on September, 23 2026. <br /> As on the date of approval of the financial results, the Holding Company has initiated the process of utilising the funds as per object clause, as mentioned in the prospectus and certain portion of net proceeds are temporarily deposited with scheduled commercial banks. <br /> 6. On November 21, 2025, the Government of India notified four new Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 – consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and considered the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. <br /> The Group continues to monitor the Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments, as needed <br /> 7. The figures for the quarter ended June 30, 2025 have been extracted from the Audited Special Purpose Standalone Interim Financial Statements, which was approved by the Company's Board of Directors on October 27, 2025. These Figures are presented on standalone basis and thus are not comparable with the current reporting period. <br /> 8. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year and the unaudited figures up to the end of the third quarter of the relevant financial year which have been approved by the Holding Company's Board of Directors. <br /> Other Expenses420220000Remeasurement of post-employment benefit plans (net)-30000Income-tax relating to items that will not be reclassified to profit or loss10000-200000-20000UnauditedtrueMANEK & ASSOCIATEStrue2029-01-31